The tariff classification of a scrapbook (album) kit from China.

NY K81906 December 17, 2003 CLA-2-48:RR:NC:SP:234 K81906 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of a scrapbook (album) kit from China. Dear Mr. Anderson: In your letter dated November 25, 2003, you requested a tariff classification ruling on behalf of Walnut Hollow Farm Inc. A sample identified as Item # 25114, “Introduction to Memory Books for Kids,” was submitted for our examination and is being returned to you as requested. It is a paperboard retail box containing an unassembled album (scrapbook) accompanied by various articles intended to enable the user to customize and decorate it. The album consists of a 6” x 9” wooden book cover (held together with hinges and an expandable screw-and-post system) and a quantity of pre-punched paper inserts (pages) ready to be mounted within it. The accompanying articles include a printed paper “pattern tracing sheet,” 6 felt-tipped colored markers, 2 “paper edgers” (specialty scissors), and some die-cut paper stickers printed with various pictures and designs. You have suggested that the above-described kit is classifiable as “toys put up in sets or outfits,” in subheading 9503.70.0000 of the Harmonized Tariff Schedule of the United States (HTS). We find, however, that assembling/decorating an album cannot be considered play activity, and that the product therefore is not a toy for tariff purposes. The instant merchandise will instead be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the album, which is the focal point of the kit. The applicable subheading for the complete #25114 memory book kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The current rate of duty is 0.4%. Effective January 1, 2004, the rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division